Electrical discharge machining (EDM) caused a recast layer to form at the machined surface of the work-piece. The characteristics of the recast layer have a great relationship with the type of dielectric. The research work in this paper aims to acquire a profound knowledge of the recast layers of a surface machined by sinking EDM using water-in-oil (W/O) emulsion as dielectric. Scanning electron microscopy (SEM), X-ray diffraction (XRD), energy dispersive spectrograph (EDS) and micro hardness analysis were performed. The characteristics of the recast layer formed in W/O emulsion were investigated by comparing them with those of the recast layer formed in kerosene and de-ionized water dielectric. It was found that the recast layer formed in W/O emulsion exhibited larger surface roughness, thickness and micro hardness compared with that formed in kerosene and de-ionized water. Both carbide and oxide were detected in the recast layer formed in W/O emulsion whereas only carbide was detected in the recast layer formed in kerosene. Due to the higher supersaturation of gases in the melted material, the recast layer formed in W/O emulsion was found to possess more micro-voids than that formed in kerosene and de-ionized water. (C) 2011 Elsevier B.V. All rights reserved.